2024 (2) TMI 62

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..... D THAT:- Apparently, keeping in view the justification which was raised by the assessee, the competent authority came to the conclusion while passing the order dated 12.05.2023 that there was no additional liability payable of the GST as demanded in the show cause notice. The demand of interest and proposed penalties thus did not survive, keeping in view the clarification furnished by the Board in .....

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..... ndents take a call on the said issue by examining all the defences which have been raised in the reply. A perusal of the order dated 12.05.2023 passed by the Commissioner at Mangaluru would also go on to show that the circular in question which is subject matter of challenge has already been discussed while dropping the demand - Petition disposed off. - HON'BLE MR. JUSTICE G.S. SANDHAWALIA .....

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..... ce us to exercise our writ jurisdiction under Article 226 of the Constitution of India. 3. During the course of arguments while going through the reply dated 30.11.2023 (Annexure P-28) filed by the petitioner to the show cause, it transpires that in similar circumstances the show cause notice had been issued by the Commissioner, Central Excise Service Tax, Mangaluru, wherein also the circular .....

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..... ow cause notice. 4. The Apex Court in the case of State of Maharashtra and others Vs. Greatship (India) Limited, 2022 AIR (SC) 4408 has also held that when there is an alternate remedy available, judicial prudence demands that the Court refrains from exercising its jurisdiction under the constitutional provisions. The said observations came to be passed against an order whereby the High Cou .....

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..... ssed by the Commissioner at Mangaluru would also go on to show that the circular in question which is subject matter of challenge has already been discussed while dropping the demand. Resultantly, we leave the issue open regarding the challenge to the circular and relegate the petitioner to avail his remedy in accordance with law. 6. The present writ petition stands disposed of with the aforesa .....

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